The Effectiveness of Commissioners Board Size And Audit Commitee Size on Risk Disclosure

Yubiharto Yubiharto, Walid Rudianti

Abstract


The purpose of this study is to analyse the effectiveness of the Commissioners Board size Audit Committee size on risk disclosure (empirical study on coal-mining sub-sector under mining sector companies listed on Indonesian Stock Exchange during the period of 2016-2018). The samples for this study are 19 companies under coal-mining sub-sector listed in Indonesian Stock Exchange during the period of 2016-2018. The methodology used in this study is multiple linear regression with data panel approach. Commissioners Board size has a positive and significant effect on risk disclosure in the companies under mining sector and coal-mining sub sector listed in IDX during the period of 2016-2018. Meanwhile, audit committee size has a negative and significant effect on risk disclosure in the companies under mining sector and coal-mining sub sector listed in IDX during the period of 2016-2018. It is advisable for investors and prospective investors to consider Commissioners Board size and Audit Committee size.


Keywords


Risk Disclosure, Commissioners Board Size, Audit Committee Size

Full Text:

PDF

References


Allegrini, M. and Greco, G. (2013) Corporate boards, audit committees and voluntary disclosure: Evidence from italian listed companies, Journal of Management & Governance, 17(1): 187–216.

Viawa, C. A. (2019). Determinan Pengungkapan Resiko Pada Perusahaan Manufaktur Di Indonesia. E-Jra, 8(4) : 89-98

Badan Pengawas Pasar Modal, (2004). Kep-29/PM/2004. Pembentukan dan Pedoman Kerja Komite Audit.

Barakat, A. and Hussainey, K. (2013) Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in european banks, International Review of Financial Analysis, 30: 254-273.

Fadly, B. dan Simanjutak, E. (2019). Pengaruh Karakteristik Perusahaan Dan Mekanisme Corporate Governance Terhadap Pengungkapan Risiko Dalam Laporan Keuangan Interim Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Mutiara Akuntansi. 4(2): 34-44.

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang : Badan Penerbit Universitas Diponegoro.

Gunawan, B. & Zakiya, Y. N. (2017). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Risk Management Disclosure, Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 9(1): 1-18

Haniffa, R.M. and Cooke, T.E. (2002) Culture, corporate governance and disclosure in malaysian corporations, Abacus, 38(3): 317-349

ICAEW. (2002). Reporting Business Risks : Meeting Expectations. London.

Ikatan Akuntan Indonesia. 2013. PSAK No. 60 Instrumen Keuangan: Pengungkapan. www.iaiglobal.or.id

Kencana, A. dan Lastanti, H. S. (2018). Pengaruh Good Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Risiko. Buku 2. Seminar Nasional Universitas Trisakti.

Linsley, P. M. & Shrives. P. J. (2006). “Risk Reporting: A Study of Risk Disclosures in the Annual Reports of UK Companies”. The British Accounting Review, 38(4) 387-404. DOI: 10.1016/j.bar.2006.05.002

Muslih, M., & Mulyaningtyas, C. T. 2019. Pengaruh Corporate Governance, Kompetisi Dan Karakteristik Perusahaan Terhadap Pengungkapan Risiko Perusahaan. Jurnal Aset (Akuntansi Riset), 2(1): 146-155. DOI: https://doi.org/10.17509/jaset.v11i1.17303

Mangena, M. and Pike, R. (2005) ‘The effect of audit committee shareholding, financial expertise and size on interim financial disclosures’, Accounting and Business Research, 35(4): 327-349 .

Nathaniela, I., & Badjuri, A. (2018). Faktor Yang Berpengaruh Terhadap Risk Disclosure (Studi Empiris Pada Perusahan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Dinamika Akuntansi, Keuangan Dan Perbankan, 7(2): 1-15.

Tarantika, R., & Solikhah, B. (2019). Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris Dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko. Journal of Economic, Management, Accounting and Technology (JEMATech), 2(2): 142-155. DOI: https://doi.org/10.32500/jematech.v2i2.722

Setiawan, B. (2019). Pengaruh Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Tingkat Pengungkapan Risiko Keuangan. Jurnal Mitra Manajemen (JMM Online), 3(1): 1-12.

Sukrisno, A. dan Ardana, I.C. (2014). Etika Bisnis dan Profesi. Jakarta: Salemba Empat.

Sulistyaningsih, S., & Gunawan, B., (2016). Analisis Faktor-Faktor Yang Memengaruhi Risk Management Disclosure (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014), Riset Akuntansi dan Keuangan, 1(1): 1-11.

Syaefurakhman, B. & Laksito, H. (2016). Faktor-Faktor Yang Mempengaruhi Pengungkapan Risiko (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2014). Journal Of Accounting, 5(4): 1-12.

Taures, N. S. I. (2011). Analisis Hubungan Antara Karakteristik Perusahaan Dengan Pengungkapan Risiko (Studi empiris pada laporan tahunan perusahaan-perusahaan nonkeuangan yang terdaftar di BEI tahun 2009). Thesis. Semarang : Universitas Diponegoro.

Tugiman, Hiro. (1995). Komite audit, PT. Eresco, Bandung

Utomo, Y. & Chariri, A. (2014). Determinan Pengungkapan Risiko Pada Perusahaan Nonkeuangan Di Indonesia. Diponegoro Journal Of Accounting, 3(3): 1-14.

Wiagustini, N. L. P. (2010). Dasar-Dasar Manajemen Keuangan. Denpasar. Udayana University Press.

Zhang, X., Taylor, D., Qu, W. and Oliver, J. (2013) Corporate risk disclosures: Influence of institutional shareholders and audit committee, Corporate Ownership & Control,10(4): 341-354




DOI: http://dx.doi.org/10.33087/jmas.v6i1.218

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

J-MAS (Jurnal Manajemen dan Sains) Published by Master of Management Program, Faculty of Economics, Batanghari University
Adress: Fakultas Ekonomi, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jmas.unbari@gmail.com


Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.